## **SuperTroop Scotland** **Charity No. SC047109** **Company No.** **Trustees' Report and Unaudited Accounts** **31 October 2025** **SuperTroop Scotland Contents** ||Pages| |---|---| |Trustees' Annual Report|2 to 8| |Independent Examiner's Report|9| |Statement of Financial Activities|10| |Summary Income and Expenditure Account|11| |Balance Sheet|12| |Notes to the Accounts|13 to 18| Page 1 ## Table of Contents Charity contact information ..................................................................................... 3 Introduction ............................................................................................................ 4 Objectives and activities ......................................................................................... 4 Achievements and performance ............................................................................. 4 Business review ..................................................................................................... 5 Financial review ..................................................................................................... 5 Reserves policy and going concern ....................................................................... 5 Principal funding sources ....................................................................................... 6 Risk management policy ........................................................................................ 6 Activities since October 2025 and plans for future periods ..................................... 6 Duty of candour ...................................................................................................... 6 Structure, governance and management ............................................................... 6 Charity Trustees ..................................................................................................... 7 Recruitment and appointment of Trustees ............................................................. 8 Declaration ............................................................................................................. 8 2 ## Charity contact information ## **SuperTroop Scotland (SCIO)** Scottish Charity Number: SC047109 Address: 28 Shandon Crescent, Edinburgh, EH11 1QF Email: secretary@supertroop.org Website: www.supertroop.org LinkedIn: www.linkedin.com/company/supertroopedin Facebook: www.facebook.com/SuperTroopEdin Instagram: www.instagram.com/supertroopedin ## **Funded and supported by:** Rooney Foundation, administered by Foundation Scotland Fairthorn Foundation https://www.supertroop.org/our-funders 3 ## Introduction The Trustees present their annual report and financial statements for the year ended 31 October 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". ## Objectives and activities The purpose of the Charity is to provide excellent SuperTroop holidays for children and young people with learning (and sometimes also physical) disabilities in a safe environment in which they can be happy, respected and nurtured, and to achieve a convivial environment in which holidaymakers feel surrounded by peers and friends. ## Achievements and performance Since incorporation in 2017, we have built strong foundations in planning, compliance, and volunteer recruitment, delivering our first residential holiday at Fettes College in 2018. After pandemic disruption (cancellation in 2020 and a shorter programme in 2021), we returned to our full format in 2022. In 2024, operational leadership transitioned from our Founder and Chief Operating Officer, Sue Fletcher ‑ Watson, to co ‑ coordinators Ellen Ridley and Hannah Jobse. Sally Bell was named our Registered Manager. In the same year, the Care Inspectorate carried out a holiday inspection, rating our service “very good” in four of five areas. In the year to 31 October 2025, we consolidated this leadership transition. With roles and processes now more embedded, the 2025 holiday was planned and ‑ delivered with greater continuity for returning holiday makers, enabling a more tailored approach to individual needs and preferences, while maintaining our established standards of safety and care. The year also provided the opportunity to progress the recommendations arising from the 2024 Care Inspectorate inspection, with work taken forward against our agreed improvement actions. 4 ## Business review In 2024/5, the charity employed no staff. All planning, delivery, administration, and operational leadership were carried out by volunteers under the oversight of the Board of Trustees, and no staff costs were incurred during the year. ## Financial review The results for the year are set out in the Accounts. The statement of financial activities of the charity shows a net income for the year of £21,565 (2024 - £4,017). ## Reserves policy and going concern In line with the Charity’s finance policy and good practice, the Trustees aim to maintain reserves of the sum equivalent to the full cost of one year of operation. 5 The financial statements have been prepared on a going concern basis. ## Principal funding sources During the year ended 31 October 2025, sources of income have been in-kind support from Fettes College, donations, grants and sponsorship income. In line with the Charity’s reserves policy, the Trustees do not intend to accumulate and hold funds for the medium to long term, for income or for capital growth. Consequently, any surplus funds held are of a short-term nature and are held in a reserve account with the Charity’s bankers. ## Risk management policy The Trustees have developed policies and procedures with a view to mitigating all risks, particularly those which could occur during a SuperTroop holiday. Appropriate risk registers have been and continue to be developed on an ongoing basis and are discussed at Board and staff meetings. ## Activities since October 2025 and plans for future periods Since October 2025, as the charity enters its tenth year of operation, we have experienced expected cycles of turnover among trustees. The trusteeship of our Chair, Angus Waugh, concluded in May 2026, at which point Anne Darling assumed the role of Chair. In anticipation of the volunteer team, we have prioritised succession and resilience planning to safeguard continuity of service. Looking ahead, our plans emphasise maintaining a full complement of officers and volunteers, preserving organisational knowledge, and supporting retention through training, supervision, and ‑ recognition. We will revisit longer term growth options once these resilience measures are fully embedded. ## Duty of candour The Trustees recognise their duties under the Health (Tobacco, Nicotine etc and Care) (Scotland) Act 2016 and the Duty of Candour Procedure (Scotland) Regulations 2018 in relation to openness and honesty in the provision of care to the children and young people in the Charity’s care. The Trustees have ensured that the Charity’s policies and procedures reflect the legal obligations under this legislation and the related Scottish Government guidance. ## Structure, governance and management The Charity is a Scottish Charitable Incorporated Organisation, governed by a constitution and controlled by its Trustees. It is a Registered Charity, number 6 SC047109 and was granted charitable status by The Office of Scottish Charity Regulators on 24 January 2017. ## Charity Trustees Trustees who served during the 2024/5 year: - Angus Waugh (Chair) (trusteeship term ended 19[th] May 2026) - Cathy Abbott (Deputy Chair) - Karen Gibson (Secretary) - Peter Worlledge (Treasurer) - Kate Cooper-Owen - Scott Crawford - Anne Darling (Chair) (Chair term commenced 19[th] May 2026) - Henry McCowan-Hill (resigned 24th February 2026) - Jennifer Munro (trusteeship term ended 25th May 2025) One third of the above Trustees are due to retire at each Annual General Meeting of the Charity. ## **Independent examiner** Steedman Accountants 3 Queen St Edinburgh EH2 1JE ## **Bankers** Virgin Money 83 George Street, Edinburgh, EH2 3ES ## **Key management personnel** Sue Fletcher-Watson (Founder and Chief Operating Officer) Ellen Ridley (Holiday Coordinator) Hannah Jobse (Holiday Coordinator) Sally Bell (Registered Manager) 7 ## Recruitment and appointment of Trustees Membership is open to any individual aged 16 or over who is a supporter of the Charity. Any member, subject to the criteria set out in the Charity’s governing document may be appointed a Trustee at an Annual General Meeting. The maximum number of Trustees is 12, one third of whom retire (but may seek election) at each Annual General Meeting. The Charity’s governance policy provides that Trustees serve a term of 4 years and may, with the approval of the board, serve a further term of four years. ## Declaration Signed on behalf of the charity trustees: Print name Designation Date Anne Darling Chair of the Board of Trustees 10[th] June 2026 8 **SuperTroop Scotland Independent Examiners Report** ## **Independent Examiner's Report to the trustees of SuperTroop Scotland** I report on the financial statements of SuperTroop Scotland for the year ended 31 October 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes. ## **Respective responsibilities of trustees and examiner** The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations - to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met: or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Cerys Jones ACCA Steedman & Company Limited 3 Queen Street Edinburgh Lothian EH2 1JE 10 June 2026 Page 9 **SuperTroop Scotland Statement of Financial Activities** ## **for the year ended 31 October 2025** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Investments
5
**Total**
**Expenditure on:**
Charitable activities
6
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
Other gains and losses
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
34,777
308|**Restricted**
**funds**
**2025**
**£**
57,500
-|**Total funds**
**2025**
**£**
92,277
308|**Total funds**
**2024**
**£**
80,057
-| |---|---|---|---|---| ||35,085
13,520|57,500
57,500|92,585
71,020|80,057
76,040| ||13,520
-|57,500
-|71,020
-|76,040
-| ||21,565
-|-
-|21,565
-|4,017
-| ||21,565
-|-
-|21,565|4,017| ||||0|0| ||||-|-| ||21,565
23,795|-
-|21,565
23,795|4,017
19,778| ||45,360|-|45,360|23,795| Page 10 **SuperTroop Scotland Summary Income and Expenditure Account for the year ended 31 October 2025** |Income
Interest and investment income
**Gross income for the year**
Expenditure
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2025**
**£**
92,277
308
92,585
71,020
71,020
21,565
21,565|**2024**
**£**
80,057
-| |---|---|---| |||80,057| |||76,040| |||76,040| |||4,017| |||4,017| Page 11 **SuperTroop Scotland Balance Sheet at 31 October 2025** |**at 31 October 2025**|| |---|---| |**Company No.**
**Notes**
**2025**
**£**
**Current assets**
Debtors
9
1,664
Cash at bank and in hand
43,696
45,360
**Creditors:**Amount falling due within one year
10
-
**Net current assets**
45,360
**Total assets less current liabilities**
45,360
**Net assets excluding pension asset or liability**
45,360
**Total net assets**
45,360
**The funds of the charity**
**Restricted funds**
11
**Unrestricted funds**
11
General funds
45,360
45,360
**Reserves**
11
**Total funds**
45,360|**2024**
**£**
14,594
10,619| ||25,213
(1,418)| ||23,795
23,795| ||23,795| ||23,795| ||23,795| ||23,795| ||23,795| The trustees have prepared the accounts in accordance with section 44 of the Charities and Trustee Investment (Scotland) Act 2005 and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 10 June 2026 And signed on its behalf by: A. Darling Trustee 10 June 2026 Page 12 **SuperTroop Scotland Notes to the Accounts** ## **for the year ended 31 October 2025** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 13 **SuperTroop Scotland Notes to the Accounts** ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Freehold investment property** Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. ## **Stocks** Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## **Trade and other debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for nay trade discounts due. Page 14 **SuperTroop Scotland Notes to the Accounts** ## **Research and development** Expenditure on research and development is written off in the year in which it is incurred. ## **Foreign currencies** Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure. ## **Leased assets** Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. ## 2 **Company status** The company is a private company limited by guarantee and consequently does not have share capital. Page 15 **SuperTroop Scotland Notes to the Accounts** ## 3 **Statement of Financial Activities - prior year** |3
**Statement of Financial Activities - prior year**||||| |---|---|---|---|---| |**Income and endowments from:**
Donations and legacies
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from donations and legacies**
Donations and gifts
Grants
Fettes College
Steedman Accountants
5
**Income from investments**|**Unrestricted**
**£**
24,777
10,000
-
-
34,777|**Unrestricted**
**funds**
**2024**
**£**
47,057
47,057
33,585
33,585
13,472
13,472
13,472
10,323
23,795
**Restricted**
**£**
-
20,300
36,000
1,200
57,500
**Unrestricted**
**£**
308
308|**Restricted**
**funds**
**2024**
**£**
33,000
33,000
42,455
42,455
(9,455)
(9,455)
(9,455)
9,455
-
**Total**
**2025**
**£**
24,777
30,300
36,000
1,200
92,277
**Total**
**2025**
**£**
308
308|**Total funds**
**2024**
**£**
80,057| |||||80,057
76,040| |||||76,040| |||||4,017| |||||4,017| |||||4,017
19,778| |||||23,795| |||||**Total**
**2024**
**£**
47,057
-
33,000
-| |||||80,057| |||||**Total**
**2024**
**£**
-| |||||-| Page 16 **SuperTroop Scotland Notes to the Accounts** ## 6 **Expenditure on charitable activities** |_Expenditure on charitable_
_activities_
Charitable activities
Governance costs
Support costs
_Governance costs_
**Trustee remuneration and expenses**|**Unrestricted**
**£**
9,025
(1,080)
5,575
13,520|**Restricted**
**£**
53,800
1,200
2,500
57,500
**2025**
**Number**|**Total**
**2025**
**£**
62,825
120
8,075
71,020|**Total**
**2024**
**£**
57,822
11,323
6,895| |---|---|---|---|---| |||||76,040| |||||**2024**
**Number**| ## 7 **Trustee remuneration and expenses** The nature of the reimbursed expenses None of the trustees (or any persons connected to them) recovered any remuneration or benefits from the Charity during the year. ## 8 **Staff costs** No employee costs. ## 9 **Debtors** |Other debtors
Prepayments and accrued income
**Creditors:**
amounts falling due within one year
Trade creditors
Accruals|**2025**
**£**
1,664
-
1,664
**2025**
**£**
-
-
-|**2024**
**£**
12,985
1,609| |---|---|---| |||14,594| |||**2024**
**£**
338
1,080| |||1,418| ## 10 **Creditors:** amounts falling due within one year Page 17 **SuperTroop Scotland Notes to the Accounts** ## 11 **Movement in funds** |11|**Movement in funds**|||||||||| |---|---|---|---|---|---|---|---|---|---|---| |||||**Incoming**||||||| |||**At 1**
**November**||**resources**
**(including**
**other**||**Resources**
**expended**||**Gross**
**transfers**||**At 31**
**October**
**2025**| |||**2024**||**gains/losses)**||||||| |||||**£**||**£**||**£**||**£**| ||**Restricted funds:**|||||||||| ||**Restricted income funds:**|||||||||| |||-||57,500||(57,500)||-||-| ||_Total_|-||57,500||(57,500)||-||-| ||**Unrestricted funds:**|||||||||| ||**General funds**|23,795||35,085||(13,520)||-||45,360| ||**Total funds**|23,795||92,585||(71,020)||-||45,360| |12|**Analysis of net assets between funds**|||||||||| |||||||||**Unrestricted**
**funds**||**Total**| |||||||||**£**||**£**| ||Net current assets|||||||45,360||45,360| |||||||||45,360||45,360| |13|**Reconciliation of net debt**|||||||||| |||||||**At 1**||||**At 31**| |||||||**November**||||**October**| |||||||**2024**||**Cash flows**||**2025**| |||||||**£**||**£**||**£**| ||Cash and cash equivalents|||||10,619||33,077||43,696| |||||||10,619||33,077||43,696| ||Net Debt|||||10,619||33,077||43,696| ## 14 **Related party disclosures** ## _**Controlling party**_ There were no disclosable related party transactions during the year. Page 18 **SuperTroop Scotland Detailed Statement of Financial Activities** ## **for the year ended 31 October 2025** |**Income and endowments from:**
Donations and legacies
Donations and gifts
Grants
Fettes College
Steedman Accountants
Investments
**Total income and endowments**
**Expenditure on:**
Charitable activities
Charitable activities
Governance costs
Support costs
**Total of expenditure on charitable**
**activities**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricte**
**d funds**
**2025**
**£**
24,777
10,000
-
-
34,777
308
308
35,085
9,025
(1,080)
5,575
13,520
13,520
13,520
-
21,565
21,565
-
21,565
23,795
45,360|**Restricted**
**funds**
**2025**
**£**
-
20,300
36,000
1,200
57,500
-
-
57,500
53,800
1,200
2,500
57,500
57,500
57,500
-
-
-
-
-
-
-|**Total funds**
**2025**
**£**
24,777
30,300
36,000
1,200
92,277
308
308
92,585
62,825
120
8,075
71,020
71,020
71,020
-
21,565
21,565
-
21,565
23,795
45,360|**Total funds**
**2024**
**£**
47,057
-
33,000
-| |---|---|---|---|---| |||||80,057| |||||-| |||||-| |||||80,057
57,822
11,323
6,895| |||||76,040| |||||76,040
76,040
-| |||||4,017| |||||4,017
-| |||||4,017| |||||19,778| |||||23,795| Page 19